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H0USET>C^B^P?tff?1^NIJLTiTES,  December  5,  lo64.— Read 

first  and  second  times,  and  referred  to  Committee  of  Ways  and 
Mean?.  December  29,  1864.—  Reported  back  witli  an  amendment, 
placed  (  n  the  Calendar,  and  ordered  to  be  printed. 

[Srnatl  En(;rossed  Bill,  No.  121. 


A.    BILL 

declaring  the   mode    of  ascertaining?  the    value    of  the  tithe 
deliverable  to   the  government  under  the  true  construction 
of  existing  laws. 

1  The   Coii^rcsx  of  the    Confederate   Stnis  oj  America  do  enact, 

2  That,  according  to  the  true  constrscrion  of  existing  laws;  in  case 

3  of  dieagrecraent  between  the   assessor  and  tax   payer  as  to  the 

4  value  of  ilie  titlio  deliverable  to  i'lo  <^ro\  (-••niiPMr  uMlor  existing 

5  laws,  said  value  is  to  bo  assessed  and  asccitaincd  by  disinterest - 

6  ed  freeholders  of  the  vicinage  in  the  same  manner  a^  is  estima- 

7  ted  the  amount  of  the  crops  or  articles  subject  to  the  tax  in  kind: 

8  and  said  estimate  of  va'ue,  thus  ascertained,  is   conclusive  and 
0  final. 


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To  provide  the  mode  of  ascertaining  the  value  of  the  tithe  deliver- 
able to  the  Government. 

1  The  Cmigress  of  the    Confeolerate   States  of  America  do  enact, 

2  That  in  order  to  ascertain  in  an  equitable  manner,  the  value  of 

3  the  one-tenth  or  tithe  of  the  agricultural  products  levied  by  the 

4  "Act  to  lay  taxes  for  the  common  defence  and  t©  carry  on   tlie 

5  Government  of  the  Confederate  States/'   approved  April  24th, 

6  1863,  there  shall  be  appointed  by  the  Secretary  of  the  Treasury, 

7  three  Commissioners  for  each  Congressional  district  in  the  sev- 

8  eral  States,  of  persons  not  liable  to  military  duty,  and  at  least 

9  forty  years  of  age,  who  shall  constitute  a  board  to  ascertain  and 

10  determine  the  value,  in  such   currency  as  other  taxes  are  paid 

11  in,  of  the  various  products  for  which  credits  on  tax  accounts  are 

12  claimed,  and  the  decision  of  said  board  shall  be  final  and   bind- 

13  ing  upon  the  tax  collectors  c f  the  Confederate  States,  as  the 

14  amounts  for  which  said  credits  shall  be  allowed   on  the  tax  ac- 

15  counts  of  the  producers  of  the  tithe. 


